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User Friendly Budgets
2008

MIDDLESEX - PERTH AMBOY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time8,6888,6499,038
Pupils on Roll Reg Accr. Adult High Sch179113125
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Pupils on Roll - Special Full-Time822790804
Pupils on Roll - Special Shared-Time514545
Private School Placements737690
spacing
Pupils Sent to Contracted Preschool Prog2092100
Pupils Sent to Other Districts-Reg Prog91113
Pupils Sent to Other Dists-Spec Ed Prog596579
Pupils in State Facilities182020

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 14,816,818 10,628,640 11,461,607
Revenues from Local Sources:
Local Tax Levy 10-1210 16,597,840 17,281,742 18,318,647
Unrestricted Miscellaneous Revenues 10-1XXX 1,717,953 1,350,000 297,475
SUBTOTAL  18,315,793 18,631,742 18,616,122
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 50,704,531 50,704,531 0
Supplemental Core Curriculum Standards Aid 10-3112 4,302,598 4,302,598 0
Education Opportunity Aid 10-3117 32,079,957 37,700,267 0
Transportation Aid 10-3120 2,165,146 2,165,146 0
Special Education Aid 10-3130 5,761,172 5,761,172 0
Bilingual Education 10-3140 1,785,120 1,785,120 0
Aid for Adult and Post-Graduate Programs 10-3191 506,223 0 0
Extraordinary Aid 10-3131 247,643 0 254,584
Consolidated Aid 10-3195 476,649 982,872 0
Other State Aids 10-3XXX 0 0 743,339
Categorical Special Education Aid 10-3132 0 0 4,728,831
Equalization Aid 10-3176 0 0 107,628,773
Categorical Security Aid 10-3177 0 0 3,135,297
Categorical Transportation Aid 10-3121 0 0 1,350,655
SUBTOTAL  98,029,039 103,401,706 117,841,479
Revenues from Federal Sources:
IMPACT Aid 10-4100 45,398 0 0
Medicaid Reimbursement 10-4200 216,918 300,000 0
SUBTOTAL  262,316 300,000 0
Adjustment for Prior Year Encumbrances  0 193,655 0
Actual Revenues (Over)/Under Expenditures  -1,122,112 0 0
TOTAL OPERATING BUDGET  115,485,036 133,155,743 147,919,208
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 830 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 1,152,657 0 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 94,451 0 0
Early Childhood Program Aid 20-3211 5,167,443 7,319,845 0
Demonstrably Effective Program Aid 20-3212 3,944,848 4,092,396 0
Preschool Education Aid 20-3218 0 0 18,240,729
Preschool Expansion Aid 20-3215 8,196,527 9,246,552 0
Other Restricted Entitlements 20-32XX 1,764,825 0 0
TOTAL REVENUES FROM STATE SOURCES  20,320,751 20,658,793 18,240,729
Revenues from Federal Sources:
Title I 20-4411-4416 4,122,196 3,675,343 2,758,719
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,632,596 1,413,260 1,413,260
Adult Basic Education 20-4440 472,781 0 0
Other 20-4XXX 2,276,951 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  9,504,524 5,088,603 4,171,979
Transfers from Operating Budget-PreK/K 20-5200 0 266,979 0
TOTAL GRANTS AND ENTITLEMENTS  29,826,105 26,014,375 22,412,708
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,883 37,494
Revenues from Local Sources:
Local Tax Levy 40-1210 1,758,958 1,778,480 1,747,999
Miscellaneous 40-1XXX 37,493 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,796,451 1,778,480 1,747,999
Revenues from State Sources:
Debt Service Aid Type II 40-3160 3,688,637 3,690,267 3,692,607
TOTAL LOCAL REPAYMENT OF DEBT  5,485,088 5,474,630 5,478,100
Actual Revenues (Over)/Under Expenditures  -12,877 0 0
TOTAL REPAYMENT OF DEBT  5,472,211 5,474,630 5,478,100
TOTAL REVENUES/SOURCES  150,783,352 164,644,748 175,810,016
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 266,979 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  150,783,352 164,377,769 175,810,016

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,855,7532,056,9991,765,102
Special Education 11-2XX-100-XXX1,058,9711,279,0971,596,145
Bilingual Education 11-240-100-XXX169,350371,750379,315
Vocational Programs - Local 11-3XX-100-XXX50,00050,00055,000
Support Services:
Tuition 11-000-100-XXX6,941,5657,556,4579,627,730
Attendance and Social Work Services 11-000-211-XXX291,172467,485423,019
Health Services 11-000-213-XXX273,079336,693358,000
Students - Related & Extraordinary 11-000-216,217360,000906,0001,000,000
Guidance 11-000-218-XXX124,965274,872264,887
Child Study Teams 11-000-219-XXX1,323,9802,803,3922,955,398
Improvement of Instructional Services 11-000-221-XXX2,092,6942,585,7652,587,880
Instructional Staff Training Services 11-000-223-XXX68,823360,500319,000
General Administration 11-000-230-XXX1,952,7232,121,7242,166,953
School Administration 11-000-240-XXX32,14835,10038,481
Central Svcs & Admin Info Technology 11-000-25X-XXX1,861,9112,393,2952,401,802
Operation and Maintenance of Plant Services 11-000-26X-XXX9,915,79010,900,16511,610,274
Student Transportation Services 11-000-270-XXX4,608,9045,304,0155,486,470
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,256,99811,700,03011,962,188
Total Support Services Expenditures 41,104,75247,745,49351,202,082
TOTAL GENERAL CURRENT EXPENSE 44,238,82651,503,33954,997,644
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X434,386707,259700,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00469,683
TOTAL CAPITAL EXPENDITURES 434,386707,2591,169,683
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX745,307811,864940,201
Support Services 13-601-200-XXX611,410776,403670,677
Total Accredited Evening/Adult HS/Post-Grad. 1,356,7171,588,2671,610,878
Adult Education - Local:
Instruction 13-602-100-XXX56,00070,00069,000
Support Services 13-602-200-XXX13,72740,00040,000
Total Adult Education - Local 69,727110,000109,000
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX4,7865,0005,000
Total Evening School for Foreign-Born - Local 4,7865,0005,000
TOTAL SPECIAL SCHOOLS 1,431,2301,703,2671,724,878
Transfer of Funds to Charter Schools 10-000-100-56X23,19200
General Fund Contribution to SBB 10-000-520-93069,357,40279,241,87890,027,003
OPERATING BUDGET GRAND TOTAL 115,485,036133,155,743147,919,208
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX83000
Early Childhood Program Aid:
Instruction 20-211-100-XXX5,672,1307,025,9797,297,455
Support Services 20-211-200-XXX8,668,1499,710,56810,928,274
Facilities Acquisition and Construction Services 20-211-400-XXX176,34895,00015,000
Contribution to Charter Schools 20-211-100-56X01,8290
TOTAL EARLY CHILDHOOD PROGRAM AID 14,516,62716,833,37618,240,729
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX43,80886,7270
Support Services 20-212-200-XXX010,1780
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 43,80896,9050
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX26,11900
Nonpublic Auxiliary Services 20-XXX-XXX-XXX285,45600
Nonpublic Handicapped Services 20-XXX-XXX-XXX61,70000
Nonpublic Nursing Services 20-XXX-XXX-XXX34,74900
Nonpublic Technology Initiative 20-XXX-XXX-XXX18,72000
Other Special Projects 20-XXX-XXX-XXX1,338,08100
Total State Projects 16,325,26016,930,28118,240,729
Federal Projects:
Title I 20-XXX-XXX-XXX1,437,175758,719758,719
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,244,156988,860988,860
Adult Basic Education 20-XXX-XXX-XXX472,78100
Other Special Projects 20-XXX-XXX-XXX1,818,01700
Total Federal Projects 5,972,1291,747,5791,747,579
Grant & Entitlements Cont to SBB 20-XXX-XXX-9307,527,8867,336,5152,424,400
TOTAL GRANTS AND ENTITLEMENTS 29,826,10526,014,37522,412,708
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,472,2115,474,6305,478,100
TOTAL REPAYMENT OF DEBT 5,472,2115,474,6305,478,100
Total Expenditures 150,783,352164,644,748175,810,016
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9300266,9790
TOTAL EXPENDITURES NET OF TRANSFERS 150,783,352164,377,769175,810,016

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget16,344,3076,997,88200
  Repayment of Debt30,50043,37737,4940
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve7,370,44017,751,60714,120,8492,659,242
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost12,69513,02814,34814,94515,228
Total Classroom Instruction8,0588,2668,8659,2229,408
Classroom-Salaries and Benefits7,6417,9458,3428,6788,889
Classroom-General Supplies and Textbooks377296440458443
Classroom-Purchased Services and Other3925838675
Total Support Services1,8921,9392,4282,6312,645
Support Services-Salaries and Benefits1,5301,5431,8681,9431,961
Total Administrative Costs1,0611,0741,1591,2081,202
Administration-Salaries and Benefits876910926963974
Total Operations and Maintenance of Plant1,3541,3881,4621,5311,564
Operations & Maintenance of Plant-Salary & Ben.776790790822841
Total Food Services Costs00000
Total Extracurricular Costs110123141149129
Total Equipment Costs5964828673
Employee Benefits as a % of Salaries3540.238.138.139.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520069,357,40279,241,87890,027,003
Adjustment for Prior Year Encumbrances 126,36700
Restricted State Entitlements 15-32XX3,995,4913,995,4910
Restricted Federal Entitlements 15-44XX3,532,3953,341,0242,424,400
Total SBB Resources 77,011,65586,578,39392,451,403
Appropriations:
Instruction 15-XXX-100-XXX49,004,03655,108,62357,741,077
Support Services 15-XXX-2XX-XXX28,007,61931,458,27034,704,326
Equipment 15-XXX-XXX-73X011,5006,000
Total SBB Appropriations 77,011,65586,578,39392,451,403

 

Shared Services
  • The district currently participates in the following shared services
  • agreements: Transportation agreement with MRESC; Transportation Jointure
  • with Metuchen BOE; Purchase of natural gas through the ACES program and
  • the MRESC Cooperative Purchasing Program; Purchase of electricty through
  • the ACES Program and the MRESC Cooperative Purchasing Program;
  • Participation in the Middlesex County Cooperative Purchasing Program;
  • Purchase of Property/Casualty Insurance and Workers Compensation
  • Insurance through NJSBAIG; purchase of telephone services through ACT;
  • participation in the Middlsex County Regional Services Commission
  • Cooperative Purchasing Program; the districts utilizes the municipality's
  • public works department to pick up our garbage at no cost to the district

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,318,647 (A)
Estimated Net Taxable Valuation (as of 02/28/2008)3,601,477,000 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5086 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,066,646 (D)
Estimated Net Taxable Valuation (as of 02/28/2008)3,601,477,000 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5572 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,318,647 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,730,246,923 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4911 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,066,646 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,730,246,923 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5379 (L)